The study investigates the level of compliance to e-resource collection policy. The objective is to assess how user need assessment is conducted and to find out the selection tools used in e-resources selection process, the type of policy adopted and at what level the libraries comply with the policy. It also investigates the challenges that hinder proper acquisition of e-resources. The survey method is adopted. The study covers 12 polytechnics. Specifically, two polytechnics (Federal and State) are selected from each of the six geopolitical zone of Nigeria using the multistage cluster sampling and purposive sampling to select the chief librarians as the respondents. The questionnaire instrument was used to collect data and analyzed using simple frequency count and percentage. The result of the study shows that user need assessment is based on the recommendation given by head of departments, academics and the library committee. More than half of the libraries have written policy which covers the objectives of the library, access and use. The level of compliance to the policy is moderate. It is recommended that the curriculum of the programs taught and the statistics of user visit to the electronic library be used as means of studying the library community, and the electronic library be develop in line with the policy governing e-resources management and development.